新校区建设全过程跟踪审计思考

新校区建设成为令人瞩目的亮点,但对于动辄数千万上亿、甚至十亿的巨额建设资金,以及如何适应紧迫的发展需要,如何建设好新校区,成为高校管理层重点关注的焦点。基于以上的原因,本文主要从新校区开展建设全过程跟踪审计的必要性、基本保障措施、审计的工作重点等方面阐述了对新校区建设全过程跟踪审计的思考。     

高校新校区建设新模式的发展与财务管理思考

随着高校"双一流"建设的推进,近年来高校新校区建设再掀高潮.较多高校在地方政府的主导下,同城新建或异地新建校区,跨区域、跨省市办学新模式是其显著特点.地方政府提供土地、出资修建新校区的模式,给高校校区建设注入了新的生机与活力.与此同时,高校新校区建设与运营的新模式也给高校财务管理带来新的挑战.主动思考如何适应新校区建设新模式的财务管理工作,充分发挥高校财务在新校区建设和运营中的参谋助手作用,为高校新校区发展提供强有力的财力保障,成为当前高校财务管理新的研究课题.     

对师范院校新校区校园文化建设的思考

新校区校园文化建设是当前高校德育创新的一项重要课题。文章分析了新校区校园文化建设应注意的问题、校园文化的重要功能和建设的关键。     

教育集团新校区建设全过程投资控制与管理对策研究

随着我国高等教育事业的快速发展,国家不断加大对高等院校投入,同时也不断调整管理体制和布局结构,高等院校招生人数不断扩大,也为高等教育事业的快速发展创造了前所未有机遇.面对机遇和挑战,许多高等学校新校区建设的热潮正在全国兴起.新校区建设时间要求紧、质量要求高、建设规模大,如何对此建设项目进行全方位的监督管理,有效控制工程成本和投资规模,保证新校区建设资金的合理合法使用,实现新校区建设投入少、消耗低、质量好、功能齐备的目标,是新校区建设部门面临的一个重要课题.     

对高校工程结算遗留问题审计的探讨

随着高校教育改革的深化和发展,高校基建审计显得十分重要。为了拓展办学空间,大部分高校开辟建设新校区。新校区建设规模大、起点高、工期短、任务重,资金运作动辄数亿元。新校区建设审计,为高校节约了大量的资金,取得了显著成效。但是在审计中,往往有几个遗留问题,甲乙双方达不成共识,影响出具审计报告的     

关于高校新建校区融资模式研究

随着近年来高等教育迅猛发展,很多高校进行新校区建设,融资问题自然成为很多高校面临的重要问题。高校建设成本不断提高,事业收入渠道增长有限,自筹资金有限,各级政府财政投入不足,银行监管力度加大,贷款难度加大。因此,资金短缺成为制约高校新校区建设的重要因素。高校新校区建设面临的融资风险有财政拨款的风险、学费收取的风险、银行贷款的风险、新校区建设目标定位与现实发展之间差距可能产生的风险。最后,对高校新校区建设融资模式进行探索研究,具有应用价值的主要有资产置换模式、BOT模式、BT模式、建立高校募捐体制,并对各种融资模式进行分析,以期为高校新校区建设融资问题提供理论依据,解决融资困难问题。     

低影响开发雨水概念在绿色校园中的运用

天津工业大学在新校区的规划与建设就把怎么更好的利用雨水作为建设绿色大学思考和行动的重点。结合新校区建设的具体情况运用先进的低影响开发理念,作为新校区的雨水资源调控策略。     

新校区学风状况调查分析与思考

新校区作为高校低年级学生学习、生活的主要场所,其学风建设的好坏直接关系着人才培养质量以及高校的长远发展。以兰州理工大学新校区为例,调查分析了新校区的学风建设还存在专业思想不稳定、学习氛围不浓厚、创新实践教育缺乏、学习辅导不足等问题,提出应注重从完善教育管理机制、强化专业思想教育和营造良好学习氛围等方面进行建设的思路与对策。     

高职院校新校区建设融资模式浅谈及风险防控

随着我国高职院校教育实力的不断增强,多数高职院校为了扩大自身经营规模都在进行新校区建设工作,本文试从高职院校新校区建设的基本融资模式进行阐述,分析了高职院校新校区建设在进行融资时可能遇到的风险种类,并提出合理规避融资风险的具体手段和措施。     

浅议高校新校区建设中基建财务管理存在的主要问题及研究对策

随着我国高等教育事业的不断发展,国内高校纷纷开展了新校区建设,基建工程量和投资规模较大,伴随着新校区建设的不断开展,在日常基建财务管理过程中,逐步出现了一些新情况和新问题,本文从高校新校区建设的特点入手,针对其基建财务监管过程中存在的一些漏洞和问题逐一进行了分析,并结合实际,提出了相应的研究对策。     

Workfare,welfare, agency,and well-being

Workfare programs are state-instituted programs that require able-bodied persons with children of school age who wish to claim welfare payments to participate in job training programs, and, eventually, to enter the work force. The philosophy of workfare is based on the value of work and the goal of self-determination. However, as a mandatory program for welfare recipients, workfare requires of those recipients certain duties which, according to those who challenge workfare, interfere with the freedom to choose what one will do with one's life. Whether some form of workfare will be adopted as part of our national welfare system remains to be seen. What the debate about such a program suggests is that welfare, in itself, by ignoring the necessity of security and education for full human agency, neither satisfies basic needs nor prepares its recipients for any life other than that of dependency. With all its difficulties workfare nevertheless presents an alternative to welfare that, at least in theory, more closely identifies its purpose with the values of our society.     

Debt,deficits, and inflation

This article sketches the theory of debt finance and cites historical evidence on the sustainability of debt. If it is accepted that the future should under the current circumstances of COVID‐19 help to alleviate the problems of the present, then debt finance is in principle appropriate. It need not lead to an explosive rise in the debt‐to‐GNP ratio. British history shows that the theory can work in practice. A satisfactory outcome, however, depends on government being reliable, honest, and competent. Trust is easily lost and hard to restore.     

Externalities, Indivisibility, Nonreplicability, and Agglomeration

In this paper we argue that the impact of external scale economies and diseconomies on city size is not nearly as clear-cut as it is tacitly believed in urban economics. Similarly, city-size distortions are not caused by externalities alone. Indivisibility and nonreplicability, which prevent establishing the “right” number of cities, may represent a source for city-size distortions which can be stronger than the standard resource misallocation resulting from external scale economies and diseconomies. It follows that a direct population dispersion policy is not just an inferior substitute to Pigouvian taxes and subsidies but rather a useful complement.     

Debt,equity, and information

Most firms issue financial assets such as debt or equity (e.g. bonds or stock) to outside investors. While these financial assets differ greatly in their characteristics, their diversity has received little attention in the literature. Filling this important gap in the literature, this paper views debt and equity as financial contracts, and asks why they are optimal instead of other financial contracts. By endogenizing the bankruptcy process, this paper shows how debt and equity arise as a consequence of an optimal allocation of cash-flow rights and monitoring rights, and how equity leads to dividend signaling.     

Prediction,Estimation, and Attribution

The scientific needs and computational limitations of the twentieth century fashioned classical statistical methodology. Both the needs and limitations have changed in the twenty-first, and so has the methodology. Large-scale prediction algorithms—neural nets, deep learning, boosting, support vector machines, random forests—have achieved star status in the popular press. They are recognizable as heirs to the regression tradition, but ones carried out at enormous scale and on titanic datasets. How do these algorithms compare with standard regression techniques such as ordinary least squares or logistic regression? Several key discrepancies will be examined, centering on the differences between prediction and estimation or prediction and attribution (significance testing). Most of the discussion is carried out through small numerical examples.     

Acyclicity,anonymity, and prefilters

We analyze the decisiveness structures associated with acyclical collective choice rules. In particular, we examine the consequences of adding anonymity to weak Pareto, thereby complementing earlier results on acyclical social choice. Both finite and countably infinite populations are considered. As established in contributions by Donald Brown and by Jeffrey Banks, acyclical social choice is closely linked to prefilters in the presence of the weak Pareto principle. We introduce the notion of a conditional prefilter and use it to generalize their results. In the finite-population case, adding anonymity implies that the collection of decisive sets is a special case of a conditional prefilter. We then identify the decisiveness structure that results from adding anonymity to the weak Pareto principle. Moving to infinite populations, we obtain the decisive set that consists of the entire population as a possibility, along with a new class of prefilters that we refer to as symmetric free Fréchet prefilters. The choice of the term Fréchet prefilter is motivated by the observation that they share a defining property with the well-known Fréchet filter—namely, that all sets in the requisite collection are such that their complement is finite.     

Impatience, pollution, and indeterminacy

This paper examines an equilibrium growth model in which production activities generate environmental pollution that has a negative welfare effect and in which individual households' subjective discount rate is a function of individual consumption, which is internal to each household, and of total pollution, which is an external factor to the individual agents. It is shown that there may exist multiple steady states and that the dynamic equilibrium may display indeterminacy, depending on the properties of the discount-rate function, the pollution-capital relationship in production technology, and the pollution-consumption relationship in instantaneous utility. The long-run effects of tighter environmental policy are subsequently examined, and the results are also found to be dependent on the above factors.     

Skills,core capabilities,and the choice between merging,allying, and trading assets

We analyze two firms’ choice between merging, allying, and trading assets. We consider a setting in which firms have assets, skills, and core capabilities; skills are the component of organizational capital that increases in the course of joint operations, core capabilities the component that does not. We find that the two firms trade assets for them to operate separately in case the two firms have high initial skills; the two firms merge in case they have similar core capabilities; they ally where there is little equilibrium double moral hazard. We compare the times to dissolution in the alliance with those to divesture or post-merger integration in the merger; for all but the last jointly operated asset, we find that joint operations cease earlier in the alliance than in the merger.     

Volatility, growth, and welfare

This paper constructs an endogenous growth model driven by self-fulfilling expectation shocks to explain the stylized fact that the average growth rate of GDP is related negatively to volatility and positively to capacity utilization. The implied welfare gain from further stabilizing the U.S. economy is about a quarter of annual consumption, which is consistent in order of magnitude with estimates based on the empirical studies of Ramey and Ramey (1995) and Alvarez and Jermann (2004). Hence, policies designed to reduce fluctuations can generate large welfare gains because smaller fluctuations are associated with permanently higher rates of growth.     

Offshoring,globalization, and welfare

We investigate the issue of offshoring in a general-equilibrium model of two countries and one sector of increasing returns to scale. Our model uncovers that offshoring occurs and endogenously evolves in a bell-shaped pattern when trade costs decline, explaining some stylized facts in developed countries. Furthermore, this simple framework can be applied to examine the welfare issue. We find that a fall in offshoring costs benefits the high-wage country but hurts the low-wage country. On the other hand, the low-wage country benefits with trade liberalization. The impact of falling trade costs on the welfare of the high-wage country depends on the values of offshoring freeness.